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ESRS S1: Own Workforce·Disclosure Requirement S1-15

Remuneration

Praktische leidraad voor het opstellen van deze disclosure. Gebruik deze kaart om te bepalen welke informatie u voorbereidt, om beweringen te toetsen en om onderbouwend bewijs te ordenen. Raadpleeg voor de exacte vereisten altijd de officiële European Commission-bron.

Gepubliceerd paspoort

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Standaard

ESRS S1: Own Workforce

Disclosure Requirement S1-15 · 2026-5010-final

Van kracht

2027-01-01

Officiële bron: Openen ↗

Laatst beoordeeld

Educatief materiaal van LRA · Niet uitgegeven of goedgekeurd door European Commission

Kern van de disclosure

This disclosure asks an organisation to explain how pay and other forms of remuneration for its own workforce are set and used in practice. The focus is on whether remuneration arrangements are aligned with the organisation’s approach to people management, including how they may support fair treatment, retention, motivation and performance across the workforce.

In practical terms, the reporting should cover the organisation’s own employees as a whole, not just a few selected sites or senior roles. The emphasis is on the main remuneration principles, how they are applied across the business, and any important differences or features that affect different groups of workers.

Dit educatieve materiaal van LRA ondersteunt het opstellen van de disclosure. Raadpleeg voor de exacte vereisten altijd de officiële European Commission-bron.

Voordat u begint

Voordat u begint

Een korte checklist voordat u deze disclosure opstelt — vink elk punt af zodra het geregeld is.

Voorbereiding

Belangrijkste voor te bereiden informatie

Voorbereidingsveld Wat vast te leggen Aanwijzing voor bewijs Eigenaar
Pay gap figure Capture the reported percentage difference in pay between the relevant groups, using the organisation’s chosen basis and period consistently. Payroll extracts, pay-gap calculation workbook, and the underlying employee grouping logic used for the reporting period. Reward / HR analytics
Pay ratio figure Capture the reported ratio comparing pay between the relevant pay levels or groups, using one consistent method and reporting period. Payroll data, ratio calculation file, and the definition used to select the two pay points or groups. Reward / HR analytics
+ Subelementen van S1-15 tonen (LRA-werkchecklist)

Hoe u dit voorbereidt

Set the reporting boundary first: decide which workforce population and pay records will sit inside this disclosure, so the two figures are built from the same defined group.
Agree the calculation basis for each metric: one measure should show the pay difference as a percentage, and the other should show the relationship between pay levels as a ratio.
Pull together the underlying payroll and HR evidence used for the calculations, and make sure the source data can support how the workforce group was defined.
Prepare the reported outputs in the required form, keeping the percentage gap and the pay ratio separate and clearly labelled.
Record any exclusions, scope choices, or changes in method so a reviewer can see why the numbers were prepared the way they were and whether anything changed from the prior period.
Check the final disclosure against the official source text and the underlying records to confirm the scope, definitions, calculations, and presentation all align before publication.

De gegevens opvragen

Request the pay gap and pay ratio data from Reward / Pay Analytics

Vertaal de disclosure naar een interne bedrijfsvraag — en pas die daarna aan op het taalgebruik van uw organisatie.

What pay gap and pay ratio figures should we use for the reporting period, and what source data and method sit behind them?

Use your organisation’s own pay and reward language first, then map it to the reporting disclosure. For example, ask for your pay gap and pay ratio outputs, the underlying pay files, and the method used to calculate them. Keep the request in the terms your team already uses, and check the source material before sign-off.

Zwak verzoek

Please provide the ESRS S1:S1-15 remuneration data and evidence for the disclosure.

Waarom dit misgaat: This uses framework language that many internal owners will not recognise, and it does not say which figures, source files, or calculation details are needed. It is too vague to help the owner pull the right data quickly or to let the reviewer trace the numbers back to the source.

Beter verzoek

Please send the latest pay gap and pay ratio outputs for [period], together with the source export, calculation basis, scope, and any notes on adjustments or assumptions. Use your team’s usual pay and reward terms, and confirm which version is approved for reporting.

Sjabloon voor een formele e-mail
Subject: Request for pay gap and pay ratio data for [reporting period]

Hello [name/team],

We are preparing the sustainability reporting pack and need your help with the pay gap and pay ratio figures for [reporting period].

Please send:
- the final figures you would use for [reporting period]
- the source file(s) or export(s) used to produce them
- the calculation basis and any assumptions or adjustments
- the population and boundary included
- the internal category labels used in the analysis
- any notes needed to explain the output clearly

If there are multiple versions, please confirm which one is the latest approved version and who reviewed it.

Please share the material by [date]. If anything is unclear, I’m happy to adapt this to your team’s usual terms.

Thanks,
[Your name]
Korte versie voor Teams / Slack
Hi [name] — could you send the latest pay gap and pay ratio figures for [period], plus the source file and any notes on how they were calculated? Please include the boundary, population, and the internal labels used. Thanks.

Sectorvoorbeelden

Manufacturing

Context. A plant-based group with hourly and salaried staff, multiple sites, and a central reward team.

Aangepast verzoek. Hi [name] — for [period], could you share the pay gap and pay ratio figures for the group, plus the payroll export, the calculation basis, and any site or worker-group exclusions? Please include the internal labels you use for hourly, salaried, and bonus-eligible staff.

Voorbeeldantwoord. Attached: 1) approved pay gap workbook, 2) payroll extract from [system], 3) notes showing the group boundary, included staff, and calculation basis, 4) version history and reviewer sign-off.

Financial services

Context. A regulated business with multiple legal entities and a central compensation team.

Aangepast verzoek. Hello [name/team], please provide the latest pay gap and pay ratio pack for [period] across the entities in scope, including the compensation file, the method used, and any entity-level notes. Please use the internal grade and population labels your team already works with.

Voorbeeldantwoord. Returned: entity list in scope, compensation analysis workbook, source HR/pay export, methodology note, and confirmation of the approved version for reporting.

Stel uw disclosure op

Notities die gegevens tot een disclosure maken

LRA-trainingssjablonen — pas ze aan op uw organisatie en controleer de officiële bron vóór goedkeuring.

Methodenotitie

State how the two figures were calculated, including the pay basis used, the employee population included, and any exclusions or adjustments applied before the numbers were finalised.

Contextnotitie

Explain what the percentage gap and the pay multiple indicate about the relationship between higher- and lower-paid workers, and note whether the figures point to a wider or narrower spread in pay.

Toelichting op schommelingen

If either figure has changed materially, link the movement to the underlying workforce or pay-setting factors that drove it, such as changes in headcount mix, pay awards, or the composition of the group included in the calculation.

Vermelding in de inhoudsindex

S1-15 Remuneration — [location / page] / [notes]

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Hulpmiddelen en formulieren voor de voorbereiding

Professionele voorbereidingshulpmiddelen voor S1-15 — gratis met een LRA Community-lidmaatschap. Registreer u eenmalig (gratis) en alle downloads komen vrij, samen met de Disclosure-bibliotheek, de sjablonen en de LRA AI-assistent.

Gratis · Community-leden

Assurance-gereedheid

Controleer bij elke bewering het bewijs

Bewering Risico Te controleren bewijs
We prepared the coverage figure using our own payroll and HR records, then checked that the population included the relevant staff group for the reporting period and that any exclusions were deliberate and documented.Assurer will probe whether the headcount basis was complete, whether anyone was left out without a clear reason, and whether the period and population used for the calculation were consistent with the published figure.['Payroll extract and HR master data used for the calculation', 'Population reconciliation showing included and excluded employees', 'Documented scope note explaining any exclusions or boundary choices', 'Version-controlled calculation file with period-end cut-off']
For the pay-gap figure, we used gross hourly pay data for men and women and built the calculation from the ordinary salary element plus other pay items available across the workforce, with the method set out in our working papers.Assurer will test whether the pay inputs were defined consistently, whether the same pay components were used across the dataset, and whether the method was applied in a way that could distort the result.['Calculation methodology note', 'Source payroll data showing gross hourly pay inputs', 'List of pay components included in the model', 'Sample recalculation or spreadsheet audit trail']
We disclosed the gap figure together with the contextual split by employee group and/or country where that helped explain the result, and we kept the underlying breakdowns that support the published numbers.Assurer will check whether the contextual breakdowns match the reported figure, whether the grouping logic was applied consistently, and whether the supporting detail can be traced back to source data.['Segmented calculation outputs by employee group and/or country', 'Source data mapping to each segment', 'Narrative explaining why the contextual split was used', 'Reconciliation from segment totals to the published figure']
We calculated the annual pay ratio using the full employee population in scope, the base salary element, and the cash, benefits-in-kind and long-term incentive items covered by our pay policy, then checked the result against the source records before sign-off.Assurer will probe whether the pay elements were selected correctly, whether the employee population was complete, and whether the ratio was recalculated accurately from the underlying records.['Remuneration policy extracts showing included pay elements', 'Employee population listing used in the ratio', 'Source payroll and reward data for each component', 'Independent recalculation or review sign-off']
We published the ratio between the top earner and the middle employee after confirming the ranking method, the treatment of the top earner, and the exclusion of that individual from the median population.Assurer will test whether the ranking and median approach were applied correctly, whether the highest-paid person was handled consistently, and whether the disclosed ratio can be reproduced from the source data.['Ranking and median calculation worksheet', 'Employee pay dataset used for the ratio', 'Explanation of how the top earner was identified and excluded from the median set', 'Reperformance check or internal review evidence']
Before publication, we documented the approach used to compile both pay metrics, including the data sources, the calculation steps, and the main judgement calls made in the process.Assurer will probe whether the methodology was sufficiently clear to reproduce the figures, whether key assumptions were disclosed, and whether the process was applied consistently across both metrics.['Methodology paper covering both metrics', 'Data lineage from source systems to final disclosure', 'List of assumptions, judgements and exclusions', 'Approval record showing review before publication']

Voor te bereiden bewijsdossier

Veelvoorkomende hiaten in de rapportage

The information is presented without a date or as-at point.
The scope or boundary of the statement is left undefined.
Key terms are used inconsistently across the report.
Material changes since the previous period are not disclosed.
Assertions are made without supporting detail or a source record.
Boilerplate is used that does not actually answer what is asked.

Veelvoorkomende hiaten

Fouten om te vermijden bij het verzamelen van gegevens

Wrong ownerThe team asks the wrong pay or HR contact, so the figures come from someone who does not hold the source records.
Framework language firstPeople ask for the data using disclosure jargon instead of the organisation’s own payroll terms, which slows down the handover and creates confusion.
Scope not pinned downThe request does not state which worker groups, entities, or locations are in scope, so different teams pull different populations.
+ Nog 5 tonen

Waar vaak een professionele afweging nodig is

Choose one pay-gap basis and keep it consistentDecide whether the gap is built from base pay, total cash, or another internal pay measure, then explain the basis used and keep it stable unless you clearly explain a change.
Set the comparison group at the same point in timeUse one clear cut-off date for the workforce and the comparator group, and disclose that date so readers can see who was in scope for the calculation.
Handle joiners, leavers, and people with partial-year service consistentlyState whether people who were hired, left, or worked only part of the year are included, excluded, or time-adjusted, and apply the same rule across the calculation.
+ Nog 5 tonen

Voorbeelden

Illustratieve voorbeelden

Synthetisch, geschreven door LRA — niet afkomstig uit een bedrijfsrapport en geen tekst uit een standaard.

Illustrative (synthetic) example — Manufacturing

: we show a simple pay comparison for our workforce, split by women and men, using average pay and a like-for-like pay comparison. The figures below are illustrative and internally consistent.

Illustrative disclosure showing a workforce pay gap percentage and a pay comparison ratio for a manufacturing reporter.

Illustrative pay comparison for our workforce (people / %)

CategoryWomenMen
Average pay4852
Headcount240260
Illustrative (synthetic) example — Financial services

: we present a second, different workforce pay comparison for our group, again split by women and men. The numbers are illustrative and internally consistent.

Illustrative disclosure showing a workforce pay gap percentage and a pay comparison ratio for a financial services reporter.

Illustrative pay comparison for our group (people / %)

CategoryWomenMen
Average pay5743
Headcount180120

Bedrijfsrapporten

Hoe bedrijven S1-15 in de praktijk rapporteren

Voorbeelden van volledige en gedeeltelijke rapportagepraktijk. Dit zijn op bewijs gebaseerde analyses, geen sjablonen om over te nemen.

Echte gepubliceerde rapporten
Sanoma Oyj
Education Services · Finland · 2025
Rapport openen →
Sanoma Oyj's 2025 Annual Report provides a covered datapoint on the gender pay gap, reporting a 16% gap for 2025 compared to 17% in 2024, along with annual total remuneration figures on page 115. Additional gender-related data include employee gender distribution on page 112 and gender ratios in learning and performance reviews on page 114, but these do not directly address pay gap or remuneration ratios. There is no quotable evidence found elsewhere in the report specifically addressing remuneration ratios beyond the gender pay gap, indicating some gaps in comprehensive disclosure on this topic.
EDP, S.A.
Electric Utilities / IPP / Energy Traders · Portugal · 2025
Rapport openen →
EDP, S.A.'s 2025 Integrated Annual Report provides several data points related to pay ratios and gender pay gaps, including the ratio of the highest-paid individual’s compensation to the median (p.137, p.529) and pay ratios by gender across different professional categories such as technicians, specialists, and supervisors (p.530). The report also references pay equity mechanisms like the Gender Equality Plan aimed at mitigating pay disparities (p.136) and includes additional social and employee indicators related to pay ratios and human rights (p.555, p.585). However, no comprehensive narrative explanation or detailed analysis of these pay ratio figures was found in the report.
Indra Sistemas, S.A.
Software and Services · Spain · 2025
Rapport openen →
Indra Sistemas, S.A.'s Sustainability Report 2025 provides data on gender diversity in senior management, showing a predominantly male composition with percentages rising from 75.0% in 2021 to 88.2% in 2025 (p.109). The report also includes employee metrics by gender over several years (p.92) and mentions the gender pay gap and remuneration for similar jobs, though the disclosure on pay gap specifics is unclear or partial (p.91, p.117). Notably, there is no clear, detailed disclosure of the gender pay gap figures or a comprehensive narrative on this topic, leaving some aspects of the pay equity disclosure incomplete or ambiguous.

Naast elkaar vergelijken →

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Toets uw begrip

Scenario’s om door te werken

A preparer has the latest payroll extract for the year-end workforce and a separate file for the chief executive’s total pay. The team can calculate the gap between average worker pay and the leader’s pay, but they have not yet checked whether the same basis is used for both figures.

VWhat should the preparer verify before finalising the pay-gap figure?
Modelantwoord tonen →

A company has a large bonus accrual for senior staff, while most other employees receive only fixed salary and a small allowance. The preparer is unsure whether to compare total pay or only base salary when preparing the remuneration disclosure.

VHow should the preparer decide what to compare for the remuneration gap and ratio information?
Modelantwoord tonen →

The finance team has calculated a pay ratio of 18:1 using the chief executive’s annual pay and the median employee’s annual pay. A reviewer asks whether the ratio alone is enough, or whether the underlying pay-gap information also needs to be prepared.

VWhat should the preparer do with the two remuneration data points?
Modelantwoord tonen →

A group prepares its sustainability report centrally, but payroll data sit in several country systems. One subsidiary has not yet confirmed its year-end figures, and the group team is considering using an estimate so the report can be issued on time.

VCan the preparer finalise the remuneration disclosure without the missing subsidiary data?
Modelantwoord tonen →

Verwijzingen naar het raamwerk

Relevante ESRS-vereisten en verwante disclosures

Beschikbare verwijzingen naar het raamwerk en aanpalende disclosures die relevant zijn voor deze vereiste.

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S1-15

binnen ESRS S1: Own Workforce

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FAQ

Vragen die deze pagina beantwoordt

For S1-15 Own Workforce, what data do I need to prepare the pay gap figure and pay ratio figure on this page?+
How do I use the step-by-step 'how to prepare' section for S1-15 Own Workforce?+
What should I include in the evidence pack for S1-15 Own Workforce assurance readiness?+
What are the six assurance claims to verify for S1-15 Own Workforce, and how do I use them?+
What common reporting gaps or mistakes should I watch for when drafting S1-15 Own Workforce?+
How can I use the synthetic illustrative example disclosures on the S1-15 Own Workforce page?+
What is in the S1-15 Own Workforce Prep & Assurance workbook, and when should I use it?+
How do I use the printable Library Card PDF for S1-15 Own Workforce?+
How do I turn the S1-15 Own Workforce data into a draft disclosure?+
Can I use the 'From company reports' table to find real examples of S1-15 Own Workforce reporting?+

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